Those within the customs and international trade industry have been following ongoing narration on the imposition of the Goods and Services Tax (GST) on low-value transactions (LVT) closely.
Category: Customs & Trade
Our latest news and insights
A collection of articles, case studies and media releases highlighting the latest in legal news and at Rigby Cooke Lawyers.

Finance and insurance keep the supply chain circulating
This article was first published by DCN.
Much of the focus in the supply chain revolves around the physical logistics of moving goods to their final destination and the regulation of that movement.

NSW District Court decision shows the risks in the issue of Bills of Lading
A decision of the NSW District Court delivered on 16 October 2017 has created massive levels of concern in the freight forwarding industry as it led to an order for significant damages against a freight forwarding company based on bills of lading (BL) which it had issued but were used for purposes other than originally intended.

The free trade agenda continues on its spin cycle
This article was first published by Air Cargo Asia-Pacific Magazine.
To misquote someone, the free trade agenda is a ‘many-splendored thing’.

The Trans-Pacific Partnership “re-imagined” no longer a mirage?
To adapt one of the literary world’s great quotes it would appear that ‘the news of the death of the TPP had been greatly exaggerated.’

Australian Border Force Goods Compliance Update
This update was first published by CBFCA Australia.
On 12 October 2017, the Australian Border Force (ABF) released the September 2017 edition of the ABF Goods Compliance Update (Update).

A compliant supply chain is an exporter’s best friend
This article first published in the Australian Industry Group (Ai Group) Exporters Guide 2017 – 2018.
Sadly, the importance of complying with the requirements of the agencies at the border (which govern the export and import of goods) is often last on a long list of considerations of an exporter – if it appears at all.

Federal Court decision limits the liability of those operating licensed premises
In February 2017 the AAT handed down its decision in Zaps Transport (Aust) Pty Ltd, Domenic Zappia and John Zappia ats the Comptroller – General of Customs (Zaps Case). Readers are referred to a previous discussion of this case available here.

GST on LVT – the Bill that keeps on giving
This article was first published by Daily Cargo News.
A previously reported, the Bill to impose GST on low value imported goods (LVTs) has recently passed through our Federal Parliament. However, by no means have all the issues associated with the Bill been resolved with certainty.

Minister affirms ongoing ABF industry engagement and trade facilitation role
The Minister for Immigration and Border Protection (and future Minister for Home Affairs) along with the Acting Commissioner of the ABF used their opening addresses at the DIBP Industry Summit this morning (31 July 2017) to address the ongoing role of the DIBP and ABF in facilitating the legitimate trade in goods and movement of people.

Australia introduces GST on low value imported goods and services: what you need to know
This article was first published by New Zealand Trade and Enterpriseon 3 July 2017..
Australia is introducing new goods and services tax (GST) legislation relating to ‘low value’ imported goods and services.

GST on all imported goods is on its way despite unanswered questions
This article first published in Air Cargo Asia Pacific magazine: Issue 247, March 2017.
For many years, Australian consumers buying goods online from overseas have not been obliged to pay either customs duty or GST on ‘low value transaction’ (LVT) imports where the value of the consignment being purchased was less than $1,000.

Operators of warehouse found liable for amounts equal to duty on stolen cigarettes
This article was originally published by the Customs Brokers and Forwarders Council of Australia and the Australian Federation of International Forwarders.
The decision of the AAT in Zaps Transport (Aust) Pty Ltd, Domenic Zappia and John Zappia ats the Comptroller – General of Customs continues the long line of judgments holding those operating licensed warehouse liable for amounts equivalent to customs duty.

Operators of warehouse found liable for amounts equal to duty on stolen cigarettes
This article was originally published by the Customs Brokers and Forwarders Council of Australia and Australian Federation of International Forwarders.
The decision of the AAT in Zaps Transport (Aust) Pty Ltd, Domenic Zappia and John Zappia ats the Comptroller – General of Customs continues the long line of judgments holding those operating licensed warehouse liable for amounts equivalent to customs duty.

The first 7 days of the Trump administration ‒ revolutionary or a naughty boy?
This article was written by Rigby Cooke Lawyers Trade and Customs Partner Andrew Hudson, and was originally published by Lloyd’s list Australia on 6 February 2017. For further information, please contact Andrew Hudson
The first week of the Trump administration delivered a number of the outcomes promised during the election campaign and put to rest the theories that the outcomes were only rhetoric.

Welcome to 2017 – real change or more of the same?
This article first published in Air Cargo Asia Pacific magazine: Issue 246, January 2017
With the inauguration of the new US President in the rear view mirror and the first run of executive orders signed, sealed and delivered, it is looking likely that we may see a new world order focussed on ‘local interests’.

Global trade market cast in protectionist shadow; Top International Trade Partner joins Rigby Cooke
Top international trade specialist Andrew Hudson has joined Rigby Cooke Lawyers as a Partner in its fast-growing litigation team.

Senior trade lawyer makes a move, Lloyd’s List Australia
New Customs & Trade Partner, Andrew Hudson, speaks with Lloyd’s List Australia about his move to Rigby Cooke Lawyers.

2017 on the horizon and already full of challenge
This article first published in Air Cargo Asia Pacific magazine: Issue 245, November 2016
As we edge inexorably towards 2017, it is worth considering some of the developments which are already in place for those in the supply chain and which will have an immediate impact from the start of 2017.